Decreto-Lei n.º 4/2004, de 06 de Janeiro de 2004
Decreto-Lei n.º 4/2004 de 6 de Janeiro Em virtude da alteração introduzida ao Decreto-Lei n.º 251/98, de 11 de Agosto, pela Lei n.º 106/2001, de 31 de Agosto, passou a ser possível o exercício da actividade de transportes em táxi por empresários em nome individual.
Nestas circunstâncias, deve possibilitar-se a extinção das actuais sociedades comerciais, nomeadamente sociedades unipessoais por quotas, nos casos em que os interessados pretendam continuar a exercer a sua actividade sob outra forma jurídica legalmente prevista.
Consequentemente, considera-se que deve ser permitida a alteração da forma jurídica adoptada para o exercício da actividade de transportes em táxi, sem custos.
Assim: Nos termos da alínea a) do n.º 1 do artigo 198.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Isenção emolumentar 1 - Estão isentos de tributação emolumentar todos os actos notariais e de registo decorrentes do processo de extinção de sociedades comerciais que tenham por objecto o exercício da actividade de transportes em táxi, incluindo os actos de transmissão dos veículos automóveis, bem como todos os actos notariais e de registo necessários ao início desta actividade sob as formas de empresário em nome individual ou de estabelecimento individual de responsabilidade limitada.
2 - A isenção emolumentar prevista no número anterior vigora até 31 de Julho de 2004.
Artigo 2.º Dispensa de obrigações 1 - As sociedades às quais se aplique o artigo anterior que, até 31 de Julho de 2004, concluam o respectivo processo de extinção, nos termos do Código das Sociedades Comerciais, e cujo património seja afecto, até esta data, ao exercício da actividade de transporte em táxi sob a forma de empresário em nome individual ou de estabelecimento individual de responsabilidade limitada, ficam dispensadas da obrigação prevista no n.º 1 do artigo 98.º do Código do IRC.
2 - Para efeitos do apuramento do lucro tributável das entidades referidas no número anterior aplica-se, com as necessárias adaptações, o disposto nos artigos 38.º...
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